Bel Ref1000s OR M300s + Gallo refrence S.A. amp?

M300 has, according to reviews, more "air" but Ref1000 is more focused/coherent. S300 is 2x M300 since each module (200ASC) inside has its own power supply (common power connector). If you want separate cases get Rowland 102 (same modules in solid billet of aluminum with two milled out pockets).

I would go with Rowland 102 ($1.5k + 5 years warranty) and that's what I have but new Ref1000 mkII supposed to be an improvement over first generation. It is also 80% louder than M300/S300/Rowland102 and can drive lower min. load impedance (2 Ohm vs. 3 Ohm).

I am defiantly staying with a bel canto amp of some kind. I also have been looking at the S300i, for simplicity.

Anyone else like to chime in?

I went with Rowland because it was $100 less and better built. Instead of pre I picked Benchmark DAC1 and cheap Sony DVD player. Now I'm independent of transport and have DVD and MP3 sound in addition. I don't have analog sources. If you looking at integrated then check out Rowland's Continuum 500. It is more expensive but it is a steal (2x REF1000 + Capri preamp + PFC power conditioning module).